9911796707
TMI Blog2019 (4) TMI 1914X X X X Extracts X X X X X X X X Extracts X X X X ..... tract includes supply of material the same has necessarily to be classified under the works contract - demand of 49,70,66,826/- is set aside. Demand of service tax - construction of complex services - activity of construction of flats for Delhi Development Authority under the LIG category - period 2007-08 to 2008-09 - HELD THAT:- As clarified by Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ], this activity also is required to be classified under works contract service. Same view also has been taken in the case of SURESH KUMAR BANSAL ANUJ GOYAL ORS. VERSUS UNION OF INDIA ORS. [ 2016 (6) TMI 192 - DELHI HIGH COURT ] wherein it was held, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant on finding their service classifiable under works contract head, started paying tax under the new classification of works contract. Further, appellant also opted under the works contract composition scheme, being eligible. Vide show cause notice dated 22-7-2009 Revenue objected to change of classification, relying upon C.B.E. & C. Circular No. 98/1/2008-S.T., dated 4-1-2008 wherein the board had clarified that wheresoever service tax is paid on an activity under the existing classification of CICS etc., prior to 1-6-2007, the assessee is not entitled to change the classification on the same activity on subsequent receipts and on work done. 2. Upon considering rival contentions, we find that this issue stands decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was added which reads as follows : Explanation. - (c) "gross amount charged" includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment, and any amount credited or debited, as the case may be, to any account, whether called "Suspense account" or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise. 5. Accordingly, Revenue demanded service tax on the outstanding receivable by the assessee from their associated enterprise, as on 10-5-2008. 6. We find that the said issue is settled in favour of the appellant by coordinate Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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